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    Retrospective cancellation requires specific notice and disclosed material; absence of these invalidates the cancellation.
    Deemed cancellation of GST registration on amalgamation: orders against non existent entity invalid; upload to successor registration.
    Reason to Believe requirement vitiated cash seizure; failure to give six month notice required return and payment with interest.
    Scope of Certiorari: declined to disturb Section 74 order for input tax credit; statutory pre deposit waiver refused.
    Right to fair hearing: failure to supply relied-upon documents and deny cross-examination mandated remand and fresh inquiry.
    Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.
    Opportunity to furnish documentary evidence and post-decisional hearing allowed, with temporary stay pending reconsideration within timelines.
    Retrospective GST cancellation must be proposed in notice, supported documents supplied, and orders reasoned before enforcement.
    Vesting of title on confiscation bars pre-confiscation release remedies; statutory appeal with prescribed pre-deposit required.
    Effective service by portal cannot replace the right to a personal hearing; order set aside, matter remitted with conditions.
    Reasoned Show Cause Requirement: defective notices vitiate GST cancellation; fresh time bound adjudication authorised.
    Place of supply rules: pre-clinical R&D to foreign recipients treated as export; clarificatory notification applies retrospectively.
    Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
    Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
    Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
    Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
    Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.
    Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
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Acts Income Tax